Buffalo charge

​​​​​​​​​​IMPORTANT—you can lodge your buffalo return online.

The buffalo charge was first introduced 1 June 1977. Buffalo that are produced in Australia and exported will attract the buffalo charge. The Rural Industries Research and Development Corporation is responsible for the expenditure of the buffalo charge.

Buffalo charge rate

The buffalo charge rate is:

Buffalo charge componentCharge rate
Research and Development (R&D)$4.60 per head

The buffalo charge is calculated per head. GST is not applied to Australian Government charges.

Do I need to lodge a return and make a payment?

A producer of buffalo, the person who owns the buffalo immediately before export from Australia is liable to pay the charge.

If you produce buffalo and export your own buffalo you must lodge a return and make a payment to the department.

If you produce buffalo and export your buffalo through an exporting agent, the exporting agent can recover from you the amount of charge paid to the department by offset or otherwise.

If you are an exporting agent, you must lodge a return and make a payment to the department. You can recover from the producer the amount of charge paid to the department, by offset or otherwise.

Exemptions from paying the buffalo charge

No exemptions apply to the buffalo charge.

How do I lodge a buffalo export return?

You must register with the department to receive a unique LRS number before you can lodge your first return.

To lodge your return online, access Levies Online. Alternatively, you can complete a manual buffalo export return form.

Return and payment dates

IMPORTANT: If you pay your charge late you will incur a penalty that is calculated daily at a compounding rate of two (2) per cent of the unpaid amount each month, including any penalties you have already accrued, until you have paid the outstanding amount in full.

The buffalo charge is based on a financial year.

Monthly returns and payments

Monthly returns and payments must be lodged with the department within 28 days after the end of that month.

Example: for the month of July, the return and payment is due to the department on or before 28 August.

What must be included in my return?

As a producer who exported buffalo, your return for a month must include, in respect of the month:

  1. Your personal details, including:
    1. Full name
    2. Business or residential address, not the address of a post office box or post office bag
    3. Post office box or post office bag, and
    4. Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
  2. Period to which the return relates
  3. Quantity exported
  4. Total amount of charge payable, and
  5. Total amount of charge paid.

As an exporting agent of buffalo, your return for a month must include, in respect of the month:

  1. Your personal details, including:
    1. Full name
    2. Business or residential address, not the address of a post office box or post office bag
    3. Post office box or post office bag, and
    4. ABN, or if you are a company the ACN
  2. Period to which the return relates
  3. Quantity exported
  4. Total amount of charge payable, and
  5. Total amount of charge paid.

What records do I need to keep?

As a producer who exported buffalo in a month, you must keep records for five (5) years, setting out for that month, the:

  1. Bills of lading or similar documents showing details of buffalo exported, and
  2. For each consignment exported, the:
  3. Full name and business or residential address (not the address of a post office box or post office bag) of the person to whom the buffalo were exported
  4. Date when the consignment was entered for export, and
  5. Copy of the return.

As an exporting agent who exported buffalo in a month, you must keep records for five (5) years, setting out for that month, the:

  1. Bills of lading or similar documents showing details of buffalo exported, and
  2. For each consignment exported, the:
  3. Full name and business or residential address (not the address of a post office box or post office bag) for the person on whose behalf the buffalo were exported and the person’s ABN, if any, or if the person is a company and does not have an ABN – its ACN.
  4. Full name and business or residential address of the person to whom the buffalo were exported
  5. Date when the consignment was entered for export, and
  6. Copy of the return.

Primary Industries Legislation

The buffalo charge is provided for under the:

Primary Industries (Customs) Charges Act 1999, and

Primary Industries Levies and Charges Collection Act 1991.

This information is a guide only. If you are required to lodge a return and make a payment to the department, it is your responsibility to remain aware of your obligations under legislation.

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